4808.90 - Other:

This HTS category, 4808.90, encompasses "Other" paper and paperboard that falls under the broader heading 4808. This heading specifically covers paper and paperboard that has undergone specific treatments such as creping, crinkling, embossing, or perforating, excluding corrugated paper and certain types of creped kraft paper that are classified elsewhere. Therefore, this subheading is a residual category for treated papers within heading 4808 that do not fit into the more specific subheadings for corrugated, creped kraft, or other specifically defined treated papers.

Distinguishing 4808.90 from its siblings is crucial for accurate classification. Heading 4808.10.00.00 specifically covers corrugated paper and paperboard, whether or not perforated, which have a distinct structure of alternating ridges and grooves. Similarly, 4808.40.00.00 is reserved for kraft paper that is creped or crinkled, whether or not embossed or perforated. This residual category, 4808.90, therefore applies to papers treated with embossing or perforating that are not kraft paper, or other specialized creped/crinkled papers not fitting the kraft paper description, and not being corrugated.

The subcategories within 4808.90 serve to further refine the classification based on the specific treatment applied to the paper. 4808.90.20.00 covers paper that is creped or crinkled, but not of the kraft variety specified in 4808.40.00.00. 4808.90.40.00 is designated for paper that is embossed, meaning it has a raised or indented pattern, and is not otherwise specifically classified. Finally, 4808.90.60.00 acts as a further residual for any treated papers under heading 4808 that do not fit into the creped/crinkled, embossed, corrugated, or specific kraft paper subcategories.